SBS Consulting: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SBS Consulting
Largest movements
- Receivables within one year +€141,749
up €141,749 (+369.5%), from €38,363 to €180,111
of which Trade receivables: +€75,137
- Cash +€106,965
up €106,965 (+223.1%), from €47,951 to €154,917
mainly Net result for the year (+€163,091) and Trade debts (+€82,900)
- Stocks and contracts +€39,979
up €39,979 (+198.9%), from €20,105 to €60,084
- Tangible fixed assets +€9,934
up €9,934 (+89.5%), from €11,100 to €21,034
of which Furniture and vehicles: +€6,335
- Profit (loss) carried forward +€163,091
up €163,091 (+281.5%), from €57,942 to €221,032
- Trade debts +€82,900
up €82,900 (+271.7%), from €30,506 to €113,406
- Tax, wage and social debts +€60,986
up €60,986 (+388.4%), from €15,702 to €76,688
of which Taxes: +€48,488
- Gross operating margin +€238,031
up €238,031 (+307.5%), from €77,412 to €315,443
- Staff costs +€70,667
up €70,667 (+345.0%), from €20,480 to €91,147
- Taxes +€38,090
up €38,090 (+333.5%), from €11,422 to €49,512
- Depreciation +€7,506
up €7,506 (+849.1%), from €884 to €8,390
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,775 | €425,604 | +€303,829 | +249.5% |
| Fixed assets | 21/28 | €11,305 | €22,639 | +€11,334 | +100.3% |
| Tangible fixed assets | 22/27 | €11,100 | €21,034 | +€9,934 | +89.5% |
| Plant, machinery and equipment | 23 | - | €3,600 | +€3,600 | |
| Furniture and vehicles | 24 | €11,100 | €17,434 | +€6,335 | +57.1% |
| Financial fixed assets | 28 | €205 | €1,605 | +€1,400 | +682.9% |
| Current assets | 29/58 | €110,471 | €402,965 | +€292,495 | +264.8% |
| Stocks and contracts in progress | 3 | €20,105 | €60,084 | +€39,979 | +198.9% |
| Stocks | 30/36 | €20,105 | €60,084 | +€39,979 | +198.9% |
| Amounts receivable within one year | 40/41 | €38,363 | €180,111 | +€141,749 | +369.5% |
| Trade receivables | 40 | €35,694 | €110,831 | +€75,137 | +210.5% |
| Other amounts receivable | 41 | €2,669 | €69,281 | +€66,612 | +2495.8% |
| Cash at bank and in hand | 54/58 | €47,951 | €154,917 | +€106,965 | +223.1% |
| Deferred charges and accrued income | 490/1 | €4,052 | €7,853 | +€3,801 | +93.8% |
| Total equity and liabilities | 10/49 | €121,775 | €425,604 | +€303,829 | +249.5% |
| Equity | 10/15 | €60,942 | €224,032 | +€163,091 | +267.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,942 | €221,032 | +€163,091 | +281.5% |
| Amounts payable | 17/49 | €60,834 | €201,572 | +€140,738 | +231.3% |
| Amounts payable after more than one year | 17 | €11,477 | €7,925 | -€3,552 | -31.0% |
| Financial debts | 170/4 | €11,477 | €7,925 | -€3,552 | -31.0% |
| Amounts payable within one year | 42/48 | €49,356 | €193,647 | +€144,290 | +292.3% |
| Current portion of amounts payable after more than one year | 42 | €3,148 | €3,552 | +€404 | +12.8% |
| Trade debts | 44 | €30,506 | €113,406 | +€82,900 | +271.7% |
| Suppliers | 440/4 | €30,506 | €113,406 | +€82,900 | +271.7% |
| Taxes, remuneration and social security | 45 | €15,702 | €76,688 | +€60,986 | +388.4% |
| Taxes | 450/3 | €13,415 | €61,903 | +€48,488 | +361.4% |
| Remuneration and social security | 454/9 | €2,287 | €14,785 | +€12,498 | +546.5% |
| Remuneration, social security and pensions | 62 | €20,480 | €91,147 | +€70,667 | +345.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €884 | €8,390 | +€7,506 | +849.1% |
| Other operating charges | 640/8 | €1,077 | €814 | -€263 | -24.5% |
| Gross operating margin | 9900 | €77,412 | €315,443 | +€238,031 | +307.5% |
| Operating profit (loss) | 9901 | €54,970 | €215,093 | +€160,122 | +291.3% |
| Financial charges | 65/66B | €499 | €2,490 | +€1,991 | +398.6% |
| Recurring financial charges | 65 | €499 | €2,490 | +€1,991 | +398.6% |
| Profit (loss) for the period before taxes | 9903 | €54,471 | €212,603 | +€158,132 | +290.3% |
| Income taxes | 67/77 | €11,422 | €49,512 | +€38,090 | +333.5% |
| Profit (loss) for the period | 9904 | €43,049 | €163,091 | +€120,041 | +278.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,049 | €163,091 | +€120,041 | +278.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.